问题 单项选择题

A注册会计师正在对X公司2009年度财务报表的存货项目实施计价测试。在运用传统变量抽样方法的过程中,A注册会计师遇到了下列问题,请代为做出抽样决策。

对在产品实施计价测试时,A注册会计师确定的传统变量抽样的样本规模与可容忍错报及估计的总体错报点估计值均有关。在其他影响因素一定的条件下,下列说法中,最准确的是( )。

A.估计的总体错报点估计值越接近于可容忍误差,样本规模越小

B.估计的总体错报点估计值越大,样本规模越大

C.估计的总体错报点估计值越接近于可容忍误差,样本规模越大

D.确定的可容忍误差越大,需要的样本规模越小

答案

参考答案:C

解析:从公式n=[SD*(ZA+ZR)N/(TM-E*)]。可以看出,样本规模取决于可容忍误差与估计的总体错报点估计的差额,这个差额越小,样本规模就越大(C)。

阅读理解

阅读理解。

     Why should I teach my children history? That sounds like a stupid question to even ask. But, as I hear

different home schooling teachers discuss history, I get the idea that there may be different reasons for

teaching history. Let me briefly explain the three good reasons for studying history and two bad reasons

for studying history.

     The major reason I see for studying history is that we can learn from the past. I am convinced that the

world would be a much better place if more people understood the successes and failures of the past and

the things that made these successes and failures. However, as the unfortunately true statement goes "the

one thing we seem to learn from history is that we don't seem to learn from history." Perhaps at least in

teaching history, to my children I can do a small part in changing this.

     A second major reason for studying history is that it is hard to understand the current political climate

in the absence of an understanding of its historical context. We can- not even understand why we are and

where we are without history, much less (更不必说) try to figure out where we are going or how we

should get where we want to be.

     I teach my children history, for one more reason. I purchased a set of historical audio (录音机) tapes

for our children. My seven-year-old son listened to them over and over. It was my hope that he would

become inspired by the accomplishments of people like the Wright brothers to accomplish things by

himself. I think that it is good that we celebrate the accomplishments of people like Martin Luther King Jr.

if, in doing so, young people are called on to stand for the principles that he stood for and accomplish what

he accomplished. I also think that by studying people like Adolph Hitler, people can learn to stand against

the things that he stood for.

1. What message can we get from the underlined sentence in Paragraph 2?

A. Many people aren't clever enough to learn well from the past.

B. Many people fail to make good use of history and make the same mistakes.

C. Many people feel it hard to understand history.

D. Many people have no interest in studying history.

2. In Paragraph 3, the author shows that history is useful because _____.

A. it makes the current political situation go smoothly

B. it helps us realize the importance of historical events

C. it helps us understand why things are the way they are

D. it helps people accept the present situation where they live

3. Some historical figures are mentioned in the last paragraph to show _____.

A. people can be inspired to do good, while can also learn to fight against evil

B. people may also learn from bad historical figures

C. more celebrations should be held to honor their achievements

D. today's people can also achieve what they achieved

4. What would be talked about in the following paragraph?

A. How to teach history effectively.

B. Some negative reasons for studying history.

C. How to get more people to study history.

D. Some bad historical figures.

5. The main purpose of this passage is to _____.

A. inspire the parents to teach their children history

B. show the importance of history in politics

C. explain the reasons why children study history

D. introduce the writer's own way of teaching history

单项选择题